Audit Manual - Core Treasury System Uttarakhand

Government of Uttarakhand
Audit Manual
Sr. No Activity Risk Audit Steps
11 Cashier‘s Account
(Refer Appendix XXI of Volume V,
Part II of Financial Handbook )
• Inadequate treasury controls at
Chief Cashier‘s office
• Verify the statements of daily balances for sample days and check
whether they agree with the accounts and are signed by the Treasury
Officer
• Verify whether the Treasury Officer inspected the balance in the Cashier‘s
hands and checked it with the statement
• Verify that the total of the cash balance and the value of stamps and
opium in the hands of the Cashier do not exceed the amount of his
security
• Verify whether the sheets show the correct distribution of treasure under
single and double locks
• Verify all the registers maintained by the Cashier and see if the Cashier
maintains any unauthorized registers
12 District officers
(Refer Para 114,367, of Volume V,
Part II of Financial Handbook )
• Irregular furnishing of certificates
• Verify whether the cash account, the second list of payments, the
schedules prepared from day to day, and the vouchers supporting them
are dispatched to the Accountant General on the fifth day of the following
month
• Verify whether a quarterly certificate is entered on the register of deposit
receipts by every District Officer
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